Further extension in the time limit for submission of FORM GST ITC-01

Further extension in the time limit for submission of FORM GST ITC-01

Central Board of Excise & Customs has issued a Notification No. 52/2017- GST dated 28/10/2017 and has further extended the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of Central Goods and Services Tax Act, 2017 till 30th day of November, 2017.